This job description is designed for an assistant accountant of an enterprise of any form of ownership as a model for adaptation to a particular enterprise.

For the maximum possible execution of this document, all its provisions (especially the paragraph "Obligations") must be formulated clearly, precisely, without the possibility of their double reading and perception.

Job description of an accounting assistant

1. General Provisions

1.1. The procedure for hiring and dismissing an assistant accountant, belonging to the category of personnel.

Assistant accountant - technical personnel who are accepted for a position and are subject to dismissal from it only by order of the head of the organization.

1.2. Subordination order

Note. In this paragraph of the instruction, the procedure for subordinating the specialist to the immediate supervisor should be prescribed. Moreover, the position of his immediate supervisor should be designated in accordance with the name of the enterprise.

1.3. Normative base

The production activities of this specialist should be based on the knowledge and performance of:

• all special normative documents about accounting;
• internal rules and requirements of the employing organization;
• provisions of methodological literature and advisory manuals;
• orders, orders of the management of the organization; provisions of this manual.

1.4. Competency Requirements

The duties of an assistant accountant can be performed by an employee who has a specialized accounting (economic) education and work experience of at least one year in a similar position, as well as knowledge of the requirements of the regulatory documents specified in clause 1.3 of this job description.

1.5. substitution

Note. This paragraph includes the procedure for replacing an assistant accountant in cases of his absence from the place in the organization for a good reason. Also in the paragraph, the exact position of the substitute is mandatory. On the person replacing this employee, the corresponding duties must be prescribed in his job description.

2. Functions

Note. This section lists the functional official duties worker. Their list is compiled by the head of the economic service (sector, department) of the organization and that employee, in direct subordination, will be this specialist.

3. Job responsibilities

Note. The section assumes a listing of all the operations that an assistant accountant must perform.

Inaccuracies, unclear wording, "blurred" terms in the "Responsibilities" section are not allowed.

For ease of study and reference (if necessary), each completed sentence should be marked with a subparagraph.

3.1. Makes every effort to ensure the production activities of his direct management.

3.2. Follows all orders and directives of both direct management and higher managers.

3.3. Competently performs the assigned work.

3.4. Participates in inventory committees.

3.5. Replaces employees who are absent for a good reason (by order of management).

3.6. Provides consulting and methodological assistance in matters of its competence to all applied employees.

3.7. Complies with the requirements of labor protection, fire safety standards, labor law regulations and other legislative acts of an industrial and non-productive nature.

Note. The remaining more in-depth subparagraphs of this paragraph for inclusion in this document are developed by the head of the economic service (sector, department) of the organization.

4. Relationships within the enterprise

Note. Based established order subordination and the functions set out in the instructions in this section lists the functional job relationships of the assistant accountant with the management of the organization, departments, personnel and third-party enterprises.

For example, it is possible to regulate the procedure for providing the documentation necessary for the normal functioning of the enterprise, as well as the procedure for relations with banking structures and tax authorities.

5. Responsibility

The note in the section discloses all types of responsibility to which this specialist can be held if he performs his duties of poor quality or in bad faith.

In each subparagraph, it is necessary to list the violations corresponding to the punishment.
Types of liability to which an employee may be held:

• Disciplinary - in case of violation of the rules of the labor schedule.
• Material - in case of causing material harm (regardless of the amount) to the organization in the form of penalties imposed by government agencies authorities appointed due to the fact that this employee improperly and poorly performed his duties.
• Administrative - in case of violation of the procedure for conducting financial transactions or in case of violation of the deadlines for reporting to the tax authorities.
• Criminal - when committing criminal (intentional or unintentional) actions related to tax evasion, committed both independently and under the influence of management (non-management personnel are rarely involved).

After drawing up this job description, it must be agreed with the chief accountant. Only the head of the organization approves the instruction. There must be two originals of the document: one is transferred against signature to the employee appointed to the position of this specialist, the second is transferred to the personnel department of the organization.

1. GENERAL PROVISIONS
1.1. This job description defines the functional duties, rights and responsibilities of an assistant accountant of an enterprise.
1.2. An assistant accountant is appointed to a position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.
1.3. The Assistant Accountant reports directly to the Accountant of the company.
1.4. A person who has a higher professional (economic) or secondary specialized education and at least 1 (one) year of work experience in the specialty is appointed to the position of assistant accountant.
1.5. The Accounting Assistant must know:
- legislation on accounting;
- resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on issues of organization accounting and reporting, as well as those related to economic financial activities enterprises;
- civil law, financial, tax and economic legislation;
- structure of the enterprise, strategy and prospects for its development;
- provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
- the procedure for registration of transactions and the organization of document circulation by accounting areas;
- forms and procedure for financial settlements;
- methods economic analysis economic and financial activities of the enterprise, identification of intra-economic reserves;
- the procedure for receiving, posting, storing and spending Money, inventory and other valuables;
- rules for settlement with debtors and creditors;
- conditions of taxation of legal and individuals;
- the procedure for writing off shortages from accounting accounts, accounts receivable and other losses
- rules for conducting inventories of cash and goods material assets;
- the procedure and terms for compiling balance sheets and reporting;
- rules for conducting inspections and documentary audits;
- modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise;
- advanced domestic and Foreign experience improving the organization of accounting;
- economics, organization of production, labor and management;
- basics of production technology;
- market methods of managing;
- labor legislation;
- Rules and norms of labor protection.
1.6. The assistant accountant must have computer skills at the level of a confident user, including accounting computer programs.
1.7. The assistant accountant must have sociability, energy, and a positive attitude.
1.8. During the temporary absence of an accountant, his duties are assigned to an assistant accountant.

2. FUNCTIONAL RESPONSIBILITIES
2.1. Assistant accountant:
2.1.1. Performs work in the assigned area of ​​work in accounting.
2.1.2. Reflects cash flow in primary accounting documents.
2.1.3. Controls the movement of funds in the bank accounts of the enterprise.
2.1.4. Prepares payment orders and submits them to the bank in a timely manner.
2.1.5. Carries out control over the timeliness and correctness of posting and writing off funds, over the preparation of cash and other money reports.
2.1.6. Makes payments to the federal and local budgets.
2.1.7. Calculates payments under lease agreements, controls the correctness and timeliness of payments.
2.1.8. Ensures the safety of accounting documents.
2.1.9. Prepares accounting documents for transfer to the archive.
2.1.10. Participates in inventory taking.
2.1.11. Replaces absent accountants.
2.1.12. Maintains an atmosphere of courtesy and friendliness in the workplace.
2.1.13. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.
2.1.14. Executes instructions and orders of the direct management and administration of the enterprise.

3. RIGHTS
3.1. The assistant accountant has the right to:
3.1.1. Request and receive the necessary materials and documents related to the activities of an accountant.
3.1.2. Make proposals to the management of the enterprise to improve the work related to functional duties accountant and the company as a whole.

4. RESPONSIBILITY
4.1. The Accounting Assistant is responsible for:
4.1.1. Failure to fulfill their functional duties.
4.1.2. Unreliable information about the state of work in the assigned area, untimely provision of various information and reporting.
4.1.3. Failure to comply with orders, instructions and instructions of the direct management and administration of the enterprise.
4.1.4. Failure to comply with labor discipline, violation of the Internal Labor Regulations, fire safety and safety regulations established at the enterprise.
4.1.5. For non-preservation, damage to goods and other material assets, if non-preservation, damage occurred through the fault of an assistant accountant.
4.1.6. For disclosure of information constituting an official or commercial secret.

5. RELATIONSHIPS
5.1. Provides methodological assistance to employees of business units on accounting, control, reporting and economic analysis.
5.2. With the issue of financial support of labor protection, the assistant accountant interacts with all divisions and services of the enterprise

AGREED:

Head (specialist) of the labor protection service of the enterprise

legal adviser

Received job description

- a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.

APPROVE:
CEO
Wholesale Delivery LLC
Shirokov/Shirokov I.A./
August 12, 2014

Job description accountant

І. General provisions

1.1. This document regulates the following parameters relating to the activities of an accountant: official functions and tasks, working conditions, rights, powers, responsibilities.

1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of the corresponding order or order and is regulated by the legislation of the Russian Federation in the field of labor.

1.3. The immediate supervisor of the accountant is the chief accountant of the organization.

1.4. During the absence of an accountant from the workplace, his functions are transferred to a person with the necessary knowledge, skills and competence and appointed in accordance with the procedure established by internal rules.

1.5. Requirements for an accountant: education not lower than secondary specialized, with work experience of at least two years, or higher professional with work experience of at least six months.

1.6. The accountant must be familiar with:

• fundamentals of civil and labor legislation of the Russian Federation;
• fundamentals of economics and management;
• internal regulations, labor protection rules; fire safety and other types of safety at the enterprise;
• internal regulations, orders, orders and other documentation that is directly related to the activities of an accountant;
• organization of accounting documents of the company;
• templates, samples and forms of various types of forms and documents adopted in the organization, as well as rules for their compilation, systematization and storage;
• ways and methods of accounting and tax accounting and reporting.

1.7. The accountant must have:

• skills in maintaining and compiling accounting and tax accounting and reporting;
• methods of economic analysis of the work of the organization;
• plans and correspondence of accounting accounts.
• skills in working with a computer and computer technology, software package Microsoft office, specialized accounting services, as well as all office equipment.

II. Responsibilities of an accountant

2.1. The duties and responsibilities of an accountant include:

• conducting financial and economic operations, accounting for liabilities and property, including registration of the acquisition and sale of products, products, inventory items, etc.;
• cash flow accounting, as well as reflection of processes and operations related to the finances of the enterprise in the organization's accounting accounts;
• work with cash;
• registration, acceptance and issuance, as well as control over the movement of primary accounting documentation(accounts, acts, invoices, etc.);
• work with banks where the company's settlement accounts are opened, including the provision of payment orders to the bank, requests and receipt of statements, etc.;
• development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
• work with the taxable base, calculation of taxes and their transfer to budgets of different levels;
• calculation and transfer of insurance premiums to off-budget funds (PFR, FSS, MHIF);
• calculation of salaries and other payments to employees of the organization, incl. social nature ( material aid, bonuses, sick leave, vacation, travel, etc.);
• preparation of accounting and tax reporting;
• regular informing the immediate supervisor about current accounting processes, as well as timely reports of all non-standard, complex, controversial situations;
• Participation in property inventory activities financial condition enterprises;
• participation in audit, tax and other audits initiated by both the management of the enterprise and supervisory authorities;
• timely familiarization with the amendments made by law to the rules for accounting and tax accounting and reporting at enterprises, as well as their application in practice;

III. Rights

3.1. The accountant of the organization has the following powers and rights:

• make to the management reasoned and reasonable written proposals for improving and optimizing the work of both himself and the enterprise as a whole;
• participate in meetings, planning meetings, meetings, discussions and other events directly related to its activities;
• improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
• request documents (including archival ones), teaching aids and other materials needed to solve current issues and problems;
• make constructive proposals to eliminate violations, errors, shortcomings identified in the process of work;
• sign documents within its competence;
• refuse to perform work functions in the event of a threat to life or health.

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

4.1. Neglect to perform labor duties, including complete avoidance of them.

4.2. Malicious, regular violation of the internal regulations established at the enterprise, the regime of work and rest, discipline, as well as violation of any types of security and other regulatory regulations.

4.3. Failure to comply with the instructions and orders issued by the management of the organization or the immediate supervisor.

4.4. Causing (intentional or unintentional) material damage to the company.

4.5. Disclosure of confidential information about the organization.

4.6. All of the above points strictly comply with the framework of the current legislation of the Russian Federation.

V. Working conditions

5.1. The accountant is obliged to obey the internal regulations of the company, which regulate in detail the conditions of his work.

5.2. If necessary, the accountant can be sent on business trips.

AGREED
Deputy Director for Economic Affairs
Wholesale Delivery LLC
Sterkhov/Sterkhov R.A./
August 12, 2014

Familiarized with the instructions:
Simonov Andrey Alexandrovich
Accountant at Wholesale Delivery LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 subdivision code 123-425
Signature Simonov
August 17, 2014

FILES

Why do you need a job description

This document is of great importance, both for the management of the enterprise and for the accountants themselves. For the first, it allows you to competently coordinate and manage the work of subordinates, for the second - to clearly understand the work functionality and responsibility. In addition, in the event of disputes that require resolution in court, the job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee, as well as his rights, responsibilities and other items of the job description, are spelled out, the better.

Basic rules for the job description of an accountant

There is no unified form of this document, so enterprises can develop an accountant's job description on their own. Due to the lack of an approved model, at different enterprises, employees in the same positions may perform slightly different duties, although the main functions are still standard and similar.

The document is divided into four main parts:

• "General Provisions",
• "Responsibilities"
• "Rights",
• "Responsibility",

but, if desired, the management of the enterprise can add other sections.

A job description is drawn up in one copy, and if there are several accountants in the organization, then copies of it are printed out, in an amount equal to the number of accountants. Each accountant whose functions correspond to the official duties prescribed in the document must put his signature under it. In the same way, each document must be certified by the employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drafting an accountant job description

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the name of the document is written in the center of the line.

Main part of instructions

In the first section titled "General Provisions" it is necessary to enter which category of workers the storekeeper belongs to (specialist, worker, technical staff, etc.), then it is indicated on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (you do not need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step is to add qualification requirements that an accountant must comply with (specialization, education, additional professional training), as well as length of service and work experience, in the presence of which an employee can be admitted to perform work functions.

Further in the same section, you need to list all the regulations, rules, orders with which the accountant must be familiar: the standards and forms of documents adopted in the organization, the rules for maintaining accounts and correspondence, the organization of accounting workflow, the rules for safety, labor protection and internal routine, etc.

Second section

Second section "Responsibilities of an Accountant" relates directly to the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in the enterprise and they have different functionalities, it is necessary to carefully ensure that they are not duplicated in official duties.

Third section

Chapter "Rights" includes the powers vested in the accountant for the effective performance of his work. Here you can separately indicate his right to interact with the management of the organization and other employees, as well as representatives of other structures if such a need arises. Rights should be described in the same way as duties - accurately and clearly.

Fourth section

In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs, it is necessary to indicate that the applied measures of influence comply with the framework of the law and the Labor Code of the Russian Federation.

Fifth section

The last section of the job description fits "Working conditions"- in particular, how they are determined (for example, by internal labor regulations), as well as some features, if any.

In conclusion, the document must be agreed with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant's job description (this may be the immediate supervisor, head of the personnel department, etc.). Here you need to enter his position, name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.

Please indicate below information about the accountant:

• his last name, first name, patronymic (in full),
• Name of the organization,
• passport details,
• signature,
• date of familiarization with the document.

There is no need to stamp the job description.

I approve

[position, signature, full name

manager or other

An official authorized

Approve

[legal form, job description]

organization name, [day, month, year]

enterprises] M. P.

Job description

assistant accountant [name of enterprise]

This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other legal acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The assistant accountant belongs to the category of specialists, is hired and dismissed from it by order of [name of the position of the head].

1.2. The assistant accountant reports directly to the [accountant, chief accountant or other official].

1.3. A person with a secondary vocational (economic) education is accepted for the position of an assistant accountant, without presenting requirements for work experience, or special training in installed program and at least [value] years of work experience in accounting and control.

1.4. The Accounting Assistant must know:

Accounting legislation;

Decrees, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;

Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance;

The order of registration of operations and the organization of document circulation by accounting areas;

Forms and procedure for financial settlements;

Methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;

Order of conduct cash transactions, the procedure for accounting for the movement of inventory items;

Rules for settlement with debtors and creditors;

Terms of taxation of legal entities and individuals;

The procedure for writing off shortages, receivables and other losses from accounting accounts;

Rules for conducting inventories of cash and inventory items;

The procedure and terms for compiling balance sheets and reporting;

Rules for conducting inspections and documentary audits;

The procedure for conducting office work in the department;

Economics, organization of production, labor and management;

Fundamentals of labor organization;

Rules for the operation of computer technology;

Basics of labor legislation;

Internal labor regulations.

2. Job responsibilities

The Assistant Accountant performs the following duties:

2.1. Performs work on accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc.) .

2.2. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.

2.3. Prepares payment orders and submits them to the bank in a timely manner.

2.4. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

2.5. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.

2.6. Participates in the development of the working plan of accounts, forms primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of the basic techniques and methods of accounting and technology for processing accounting information.

2.7. Participates in the preparation of data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

2.8. Participates in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.

2.9. Responsible for the administration of the accounting department.

2.10. Participates in inventory taking.

2.11. Controls the timeliness and correctness of capitalization and write-off of funds, the preparation of cash and other monetary reports.

2.12. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.

2.13. Executes instructions and orders of the chief accountant, separate instructions of the immediate supervisor.

2.14. [Other duties].

3. Rights

The assistant accountant has the right to:

3.1. For all social guarantees provided for by law.

3.2. Require the management of the enterprise and the chief accountant to assist in the performance of their duties.

3.3. Demand the provision of materials and documents necessary to fulfill the duties assigned to him

3.4. Get acquainted with the draft decisions of the head of the enterprise, the chief accountant, relating to his activities.

3.5. Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.

3.6. Improve your professional qualifications.

3.7. [Other rights].

4. Responsibility

Any state, budgetary or commercial enterprise carries out its activities within the framework of accounting and reporting by the chief accountant. Not a single economic process passes by the chief accountant, who controls all the company's accounting procedures. But it is quite difficult for one person, and even in a large-scale company, to comprehend the entire range of duties assigned to the chief accountant. Therefore, each head of the accounting department takes a mandatory personnel unit to help him - an assistant to the chief accountant.

"Right hand" of the chief accountant

What is this position? Who is he - assistant chief accountant? What duties are included in his job description?

In fact, the assistant staff for the head of the accounting department is a person who performs all the technical aspects for him and takes responsibility for maintaining all the documentation assigned to him by the head. The assistant chief accountant is his support, an indispensable apprentice, practically considered his “right hand”. Initially, a young and promising person is taken to such a position, not devoid of ambition and desire to develop in his professional field. Often this is a recently graduated graduate with little work experience in primary enterprise to which it was directed. educational institution. Aspiring to realize himself as a worthy cadre, such an employee tenaciously grabs the chance given to him to prove himself and tries with all his might to prove his importance to his immediate supervisor and provide professional assistance. In the meantime, in the process of this work, the assistant himself gains the necessary experience, acquires new knowledge, learns the way of the enterprise and enters the course of economic processes.

The range of knowledge of the assistant chief accountant

However, it is not enough just to be promising and strive to conquer new career heights. The work of the assistant chief accountant is based mainly on the obligatory knowledge of the list of specific points of the functioning of the department of a particular enterprise, namely:

• legislative basis bookkeeping;
• orders and orders on the organization of accounting and reporting;
• main points civil law, tax and financial legislation;
• the structure of the firm and the strategic prospects for its development;
• P(S)BU;
• IFRS;
• the procedure for issuing accounting documentation;
• fundamentals of production technology;
• market methods of managing;
• labor legislation;
• rules and regulations of labor protection.

Appointment procedure

As in the case of any other employee, the procedure for appointing an assistant chief accountant is carried out in accordance with the established current labor legislation. Formally, this is carried out through the order of the director to hire a new staff in the person of the accomplice of the chief accountant. In fact, the chief accountant himself selects a candidate for the position of his assistant, looks through all kinds of resumes, conducts specific interviews, weeds out unsuitable candidates and notes for himself the most significant qualities of potential applicants for the position of his assistant. But, in any case, the recruited employee of the accounting department must have a higher professional accounting or economic Education, or secondary special education with at least one year of work experience in their educational profile.

Dismissal from office is also carried out in accordance with the procedure established by the current labor legislation through the order of the director upon a preliminary oral statement of the immediate supervisor - the chief accountant himself.

Terms of employment

According to the terms of employment, the assistant chief accountant reports directly to his supervisor and carries out his instructions as orders of his immediate superiors. In carrying out his chief accountant, he must be guided by the regulatory framework, the charter of the company, the provisions of accounting in the company, the current job descriptions and internal labor regulations. At the same time, a prerequisite under which this personnel is accepted into the staff is knowledge of not only the profile regulatory framework, but also the presence of a standard set of computer skills, fluency in software applications, application in practice of accounting programs, including 1C. Also, an assistant hired must understand that he can be sent on a mandatory trip, and in the case of a business trip of the chief accountant, be his deputy.

Job Descriptions

The scope of duties of the assistant chief accountant is determined by the internal labor schedule of the enterprise, approved by its director, as well as private footnotes of the chief accountant, as the direct supervisor of the hired employee. To conduct correct work, when hiring, he is introduced to the list of specific functions required for mandatory implementation. So, the job description of the assistant chief accountant includes:

• execution of orders and orders of their management and administration of the company;
• performance of work in the assigned area of ​​accounting;
• reflection in the primary documentation of the relevant business transactions;
• control of cash flow in bank accounts;
• execution of payment orders and their timely submission to the bank;
• monitoring the timeliness and correctness of postings and write-offs in terms of funds;
• preparation of cash and other monetary reports;
• making payments to the state budget and the budget for local level;
• making settlements under lease agreements;
• ensuring the safety of accounting documentation;
• preparation of documentation for its subsequent transfer to the archive;
• participation in the inventory;
• replacement of the absent chief or ordinary accountant;
• providing methodological assistance to colleagues and employees of the unit in terms of accounting, controlling, analytical and reporting issues;
• compliance with labor and production discipline.

Personal qualities and work skills

In addition to fulfilling a range of specific duties, the position of assistant chief accountant provides for the employee to have a number of personal qualities that contribute to his high-quality functioning as a staff unit. Here it is quite important to have endurance, attentiveness, perseverance, since the work is not easy, requiring constant concentration on the tasks performed. Such qualities as prudence and moderation will not interfere, because the work must be done not only quantitatively, but also qualitatively. Logical and analytical thinking, as an obligatory aspect of the professionalism of an assistant to the chief accountant, will become an indispensable trump card of an employee in helping his manager. A rather important role is played by constant memory training, especially visual, as well as commitment to one's duty and one's work, because the coefficient of useful activity in the work done depends on this.

Rights

Not only a separate group of duties and skills should be owned by the assistant chief accountant of the enterprise. In any case, he has certain rights that guide him in the performance of a specific range of tasks assigned to him by the chief accountant. What are these rights?

Firstly, he can at any time request or demand the necessary materials and documents that relate directly to the issues of the accountant's activities. No one has the right to refuse the assistant chief accountant in his requests of a financial and accounting nature or questions regarding economic activity enterprises.

Secondly, he can voice his conclusions to the administration of the enterprise, which will help improve the work related to the functional apparatus of the accounting department and sections of the entire enterprise as a whole. The assistant does not have the right to challenge or object to the orders of the chief accountant, but he can make his own proposals that will really be rational.

Responsibility

As for the responsibility borne by the assistant chief accountant, it is limited to the following aspects, upon revealing which he may incur an administrative penalty in the form of a reprimand or deprivation of bonuses:

• complete or partial failure to comply with the points of job descriptions;
• providing false information to higher management about the fulfillment of tasks, instructions, orders received from him, as well as violation of the period of time allotted for the implementation of these tasks;
• refusal to comply with orders, instructions and instructions of the director of the company;
• decomposition of discipline and violation of internal regulations;
• damage to the company's property, including goods and other material assets;
• disclosure of information that constitutes official or commercial secrets.

Working conditions

Regarding the work schedule: the assistant chief accountant, by order of the director, undertakes to comply with the schedule of exits, which was announced to him as the internal labor regulations, as well as adhere to official punctuality in visiting the workplace and agreed discipline with the obligatory adherence to the dress code of the company. If a production need arises, by order of the management with the consent of the immediate superiors of the assistant chief accountant, the latter can be sent to business trip.

Unspoken Duties

Speaking about the secret duties of an assistant, one can assume that there are possible requirements of the chief accountant for his assistant, which are not officially recorded on paper, but do exist. For example, make coffee every day for the arrival of the authorities at work or water the flowers during his absence from the workplace. Duties of this kind are not included in the list of job descriptions, but in order to maintain a normal friendly microclimate in relations between the boss and the subordinate, it is better for the assistant to follow these simple unspoken rules.

The practical significance of the frame

Assistant to the chief accountant at a factory, at a trading enterprise, in budget institution is equally important for its leader and the company as a whole. This is the same frame that ensures the smooth operation of the management apparatus of the accounting department. Thanks to him, the direct activities of the chief accountant are organized and technical problems are eliminated in the well-established system of the accounting department as a whole. Therefore, it is a mistake to believe that the assistant chief accountant is just a "pawn" in his hands. With the right selection of personnel from the mass of worthy applicants, the assistant to the head of the accounting department can really become a valuable employee and an indispensable personnel unit in the business of the enterprise.